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Do Indian firms engage in classification shifting to report inflated core earnings?
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Do Indian firms engage in classification shifting to report inflated core earnings? (2021)Do Indian firms engage in classification …Incorrect Inferences When Using Residuals as Dependent Variables (2018)Incorrect Inferences When Usi…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Corporate Governance and Earnings Management by Classification Shifting* (2011)Corporate Governance and Earn…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items (2010)Managing Earnings Using Class…Earnings Management Using Discontinued Operations (2010)Earnings Management Using Dis…Earnings management or forecast guidance to meet analyst expectations? (2009)Earnings management or foreca…Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items (2006)Earnings Management Using Cla…Performance matched discretionary accrual measures (2005)Performance matched discretio…How Are Earnings Managed? An Examination of Specific Accruals* (2004)How Are Earnings Managed? An …Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings (2004)Earnings Informativeness and …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Differential Market Reactions to Revenue and Expense Surprises (2003)Differential Market Reactions…An empirical analysis of analysts’ cash flow forecasts (2003)An empirical analysis of anal…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Business strategy and classification shifting: Indian evidence (2022)Business strategy and classif…Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Disclosure Tone and Shareholder Litigation (2011)Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)Missing R&D (2015)Determinants of corporate borrowing (1977)Limited-dependent and qualitative variables in econometrics (1983)Industry costs of equity (1997)Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reactions (2005)Do managers define non-GAAP earnings to meet or beat analyst forecasts? (2013)Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media (2017)The economic implications of corporate financial reporting (2005)Overvaluation and the Choice of Alternative Earnings Management Mechanisms (2011)The Impact of Religion on Financial Reporting Irregularities (2011)Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Theory of Economic Development (2003)Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation (2013)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Experimental and Quasi-Experimental Designs for Research (1963)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Linguistic Complexity in Firm Disclosures: Obfuscation or Information? (2014)Institutional investors' horizons and corporate employment decisions (2020)Using and Interpreting Fixed Effects Models (2023)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2006Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items825 cited
  • 2018Incorrect Inferences When Using Residuals as Dependent Variables702 cited
  • 2003An empirical analysis of analysts’ cash flow forecasts464 cited
  • 2004Earnings Informativeness and Strategic Disclosure: An Empirical Examination of “Pro Forma” Earnings456 cited
  • 2003Differential Market Reactions to Revenue and Expense Surprises330 cited
  • 2004How Are Earnings Managed? An Examination of Specific Accruals*309 cited
  • 2010Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items304 cited
  • 2010Earnings Management Using Discontinued Operations

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204 cited
  • 2009Earnings management or forecast guidance to meet analyst expectations?182 cited
  • 2011Corporate Governance and Earnings Management by Classification Shifting*175 cited
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    • 2022Business strategy and classification shifting: Indian evidence21 cited